---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch61/schB"
level: "subchapter"
label: "Subchapter B"
heading: "Miscellaneous Provisions"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch61-schB"
sections_count: 17
---

# Subchapter B — Miscellaneous Provisions

Title 26 — Internal Revenue Code › Subtitle F — Procedure and Administration › Chapter 61 — Information and Returns

## Sections

- [§6101. Period covered by returns or other documents](/usc/26/6101.md)
- [§6102. Computations on returns or other documents](/usc/26/6102.md)
- [§6103. Confidentiality and disclosure of returns and return information](/usc/26/6103.md)
- [§6104. Publicity of information required from certain exempt organizations and certain trusts](/usc/26/6104.md)
- [§6105. Confidentiality of information arising under treaty obligations](/usc/26/6105.md)
- [§6106. Repealed.](/usc/26/6106.md)
- [§6107. Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list](/usc/26/6107.md)
- [§6108. Statistical publications and studies](/usc/26/6108.md)
- [§6109. Identifying numbers](/usc/26/6109.md)
- [§6110. Public inspection of written determinations](/usc/26/6110.md)
- [§6111. Disclosure of reportable transactions](/usc/26/6111.md)
- [§6112. Material advisors of reportable transactions must keep lists of advisees, etc.](/usc/26/6112.md)
- [§6113. Disclosure of nondeductibility of contributions](/usc/26/6113.md)
- [§6114. Treaty-based return positions](/usc/26/6114.md)
- [§6115. Disclosure related to quid pro quo contributions](/usc/26/6115.md)
- [§6116. Requirement for prisons located in United States to provide information for tax administration](/usc/26/6116.md)
- [§6117. Cross reference](/usc/26/6117.md)